所得比例減税制度
政府は所得比例減税制度を導入し、低所得層の負担を軽減した。
The government introduced a progressive tax reduction system to alleviate the burden on low-income earners.
A tax system where the reduction in tax burden is proportional to income level, typically benefiting lower-income earners.
所得比例減税制度は、所得が高いほど減税率が低くなる仕組みだ。
In a progressive tax reduction system, the higher the income, the lower the tax reduction rate.
この制度では、年間所得が500万円以下の世帯に対して所得比例減税が適用される。
Under this system, progressive tax reductions apply to households with annual income below 5 million yen.
Often implemented to address income inequality or stimulate economic activity among lower-income groups.
Collocations
Related Phrases
Pro Tip
Distinguish from related terms
所得比例減税制度 is not the same as 累進課税 (progressive taxation), which refers to the tax rate itself increasing with income, rather than a reduction in taxes. The former is a policy tool, while the latter is a tax structure.
Gold Rule
Policy vs. Tax Structure
所得比例減税制度 describes a policy where tax reductions are applied proportionally to income, whereas 累進課税制度 describes a tax structure where the tax rate itself increases with income.
Word Origin
所得 (income) + 比例 (proportional) + 減税 (tax reduction) + 制度 (system). The term combines 'progressive taxation' (比例課税) with 'tax reduction' (減税) to describe a policy where tax cuts are scaled according to income levels.
Usage Notes
Primarily used in policy discussions and legal texts. The term is technical and rarely appears in casual conversation. The system contrasts with '一律減税' (flat-rate tax cuts), where all taxpayers receive the same reduction regardless of income.